sec.99Revenue offences

### sec.99 Revenue offences A primary licensee must not— evade the payment of an amount payable by the licensee as lottery tax or licence fee; or give the chief executive a return containing information the licensee knows to be false, misleading or incomplete in a material particular. Maximum penalty—200 penalty units or 2 years imprisonment. If a corporation commits an offence against this provision, an executive officer of the corporation may be taken, under section 212 , to have also committed the offence. Subsection (1) (b) does not apply to a primary licensee if the licensee, when giving the return— informs the chief executive in writing, to the best of the licensee’s ability, how the return is false, misleading or incomplete; and if the licensee has, or can reasonably obtain, the correct information—gives the correct information. It is enough for a complaint for an offence against subsection (1) to state that the return was false, misleading or incomplete to the defendant’s knowledge. s 99 amd 2007 No. 22 s 3 sch 1 ; 2013 No. 51 s 229 sch 1 (sec.99-ssec.1) A primary licensee must not— evade the payment of an amount payable by the licensee as lottery tax or licence fee; or give the chief executive a return containing information the licensee knows to be false, misleading or incomplete in a material particular. Maximum penalty—200 penalty units or 2 years imprisonment. If a corporation commits an offence against this provision, an executive officer of the corporation may be taken, under section 212 , to have also committed the offence. (sec.99-ssec.2) Subsection (1) (b) does not apply to a primary licensee if the licensee, when giving the return— informs the chief executive in writing, to the best of the licensee’s ability, how the return is false, misleading or incomplete; and if the licensee has, or can reasonably obtain, the correct information—gives the correct information. (sec.99-ssec.3) It is enough for a complaint for an offence against subsection (1) to state that the return was false, misleading or incomplete to the defendant’s knowledge. - (a) evade the payment of an amount payable by the licensee as lottery tax or licence fee; or - (b) give the chief executive a return containing information the licensee knows to be false, misleading or incomplete in a material particular. - (a) informs the chief executive in writing, to the best of the licensee’s ability, how the return is false, misleading or incomplete; and - (b) if the licensee has, or can reasonably obtain, the correct information—gives the correct information.